Technology Architecture as an Instrument for Digital Taxation
Digital transformation fuels technological advancement and widespread public use of Internet networks, leading to a growth in digital platform users. This increase is highly likely to boost platform profits by obtaining more insights into user behavior. Additionally, digital platforms generate incom...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | English |
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MDPI AG
2024-02-01
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| Series: | Laws |
| Subjects: | |
| Online Access: | https://www.mdpi.com/2075-471X/13/1/7 |
| _version_ | 1797297680525819904 |
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| author | Amelia Cahyadini Sherly Ayuna Putri Tasya Safiranita Muhammad Jaka Hidayat |
| author_facet | Amelia Cahyadini Sherly Ayuna Putri Tasya Safiranita Muhammad Jaka Hidayat |
| author_sort | Amelia Cahyadini |
| collection | DOAJ |
| description | Digital transformation fuels technological advancement and widespread public use of Internet networks, leading to a growth in digital platform users. This increase is highly likely to boost platform profits by obtaining more insights into user behavior. Additionally, digital platforms generate income through monetization. The purpose of this research is to examine the role and challenges of technology architecture as an instrument of digital tax imposition in Indonesia and to see further the digital tax arrangements in Indonesia and several countries in the world. This research uses a normative juridical approach by examining the norms or rules formulated in law without excluding empirical facts in the field. The results show that the imposition, implementation, and regulation of digital taxes have potential and challenges from various aspects. Their success will depend on the ability to overcome these challenges while maximizing the opportunities of technological architecture to increase digital taxes. Furthermore, to regulate digital tax itself, governments can update and integrate digital tax arrangements, as well as collaborate with other related parties regarding the arrangements or principles used for the imposition of digital tax. |
| first_indexed | 2024-03-07T22:24:51Z |
| format | Article |
| id | doaj.art-7cb96f9054014302840294b3fc15094c |
| institution | Directory Open Access Journal |
| issn | 2075-471X |
| language | English |
| last_indexed | 2024-03-07T22:24:51Z |
| publishDate | 2024-02-01 |
| publisher | MDPI AG |
| record_format | Article |
| series | Laws |
| spelling | doaj.art-7cb96f9054014302840294b3fc15094c2024-02-23T15:24:28ZengMDPI AGLaws2075-471X2024-02-01131710.3390/laws13010007Technology Architecture as an Instrument for Digital TaxationAmelia Cahyadini0Sherly Ayuna Putri1Tasya Safiranita2Muhammad Jaka Hidayat3Department of Administrative Law, Universitas Padjadjaran, Bandung 40132, IndonesiaDepartment of Civil Law, Universitas Padjadjaran, Bandung 40132, IndonesiaDepartment of Cyber Law, Universitas Padjadjaran, Bandung 40132, IndonesiaDepartment of Cyber Law, Universitas Padjadjaran, Bandung 40132, IndonesiaDigital transformation fuels technological advancement and widespread public use of Internet networks, leading to a growth in digital platform users. This increase is highly likely to boost platform profits by obtaining more insights into user behavior. Additionally, digital platforms generate income through monetization. The purpose of this research is to examine the role and challenges of technology architecture as an instrument of digital tax imposition in Indonesia and to see further the digital tax arrangements in Indonesia and several countries in the world. This research uses a normative juridical approach by examining the norms or rules formulated in law without excluding empirical facts in the field. The results show that the imposition, implementation, and regulation of digital taxes have potential and challenges from various aspects. Their success will depend on the ability to overcome these challenges while maximizing the opportunities of technological architecture to increase digital taxes. Furthermore, to regulate digital tax itself, governments can update and integrate digital tax arrangements, as well as collaborate with other related parties regarding the arrangements or principles used for the imposition of digital tax.https://www.mdpi.com/2075-471X/13/1/7technology architecturedigital transformationdigital taxes |
| spellingShingle | Amelia Cahyadini Sherly Ayuna Putri Tasya Safiranita Muhammad Jaka Hidayat Technology Architecture as an Instrument for Digital Taxation Laws technology architecture digital transformation digital taxes |
| title | Technology Architecture as an Instrument for Digital Taxation |
| title_full | Technology Architecture as an Instrument for Digital Taxation |
| title_fullStr | Technology Architecture as an Instrument for Digital Taxation |
| title_full_unstemmed | Technology Architecture as an Instrument for Digital Taxation |
| title_short | Technology Architecture as an Instrument for Digital Taxation |
| title_sort | technology architecture as an instrument for digital taxation |
| topic | technology architecture digital transformation digital taxes |
| url | https://www.mdpi.com/2075-471X/13/1/7 |
| work_keys_str_mv | AT ameliacahyadini technologyarchitectureasaninstrumentfordigitaltaxation AT sherlyayunaputri technologyarchitectureasaninstrumentfordigitaltaxation AT tasyasafiranita technologyarchitectureasaninstrumentfordigitaltaxation AT muhammadjakahidayat technologyarchitectureasaninstrumentfordigitaltaxation |